“Climate and environmental disclosure and governance are not new topics; however, coincident with the heightened concerns about the impacts of climate change, stakeholders’ interest in and expectations relating to corporate disclosure and governance have increased dramatically over the past several years.”

[COMMENTARY] This is a comprehensive report on the state of corporate climate disclosure and governance.
The State of Climate Disclosure and Governance, by Randi Morrison and Salvatore Schiano, September 4, 2023, Harvard Law School Forum on Corporate Governance, USA.